Notice of Rulings 22 April 2026

Administered by Department of the Treasury

Legislation au F2026N00268 In force Notifiable Instrument

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Notice of Rulings 22 April 2026

The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number	Subject	Brief description
CR 2026/15	Department of Climate Change, Energy, the Environment and Water (New South Wales) – biodiversity stewardship agreements	This Ruling sets out the income tax consequences for an owner of land who enters into a biodiversity stewardship agreement under Division 2 of Part 5 of the Biodiversity Conservation Act 2016 (NSW) in respect of a landholding or part of a landholding in New South Wales. This Ruling applies to entities specified in the Ruling from 1 July 2025 to 30 June 2030.
CR 2026/16	Department of Climate Change, Energy, the Environment and Water (New South Wales) – biodiversity stewardship agreements established to satisfy development approval conditions for an activity, development or clearing on an impact site held on capital account	This Ruling sets out the income tax consequences for an owner of land who enters into a biodiversity stewardship agreement under Division 2 of Part 5 of the Biodiversity Conservation Act 2016 (NSW) in respect of a landholding or part of a landholding in New South Wales in order to obtain, and retire, biodiversity credits to satisfy the development approval conditions for a proposed activity, development or clearing on their land. This Ruling applies to entities specfied in the Ruling from 1 July 2025 to 30 June 2030.
PR 2026/2	FTC Automator platform – use by clients of KPMG and Mobile Tracking and Data Pty Ltd to calculate fuel tax credits	This Ruling sets out the fuel tax credit consequences for fuel tax credit clients of KPMG and Mobile Tracking and Data Pty Ltd that specifically use the FTC Automator platform. This Ruling applies to entities specified in the Ruling who acquire taxable fuel on or after 1 July 2024, up to 30 June 2030.

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.